Further information

Further Information & contact details

National Legislation

Please see S.I 332 of 2026

CBAM Regulation

Regulation (EU) 2023/956  establishing a carbon border adjustment mechanism

Regulation - EU - 2025/2083 - EN - EUR-Lex as regards simplifying and strengthening CBAM  

Regulation (EU) 2023/956 establishing a carbon border adjustment mechanism (consolidated version after Regulation (EU) 2025/2083)  

Implementing Legislation

• Calculation Methodology: Implementing act on calculation methodology
• Free Allocation Adjustment: Implementing act on free allocation adjustment
• Customs Communication: Implementing act on customs communication
• Default Values: Implementing act on default values
• Price of CBAM Certificates: Implementing act on the price of CBAM certificates
• Verification: Implementing act on verification principles
• Authorisation of Declarants: Implementing act on authorisation of declarants
  • As amended: Implementing Regulation (EU) 2025/2549 
• CBAM Registry: Implementing act on the CBAM registry
  • As amended: Implementing Regulation (EU) 2025/2550
• Delegated Act on accreditation and verification: Delegated act on accreditation and verification

 

Guidance documents and Webinars

The European Commission have published some helpful guidance on CBAM on their webpage

FAQ:

Download their helpful FAQ document here - European Commission CBAM FAQ Document

Webinars:

• CBAM - general information 
• CBAM information for EU importers, customs declarants and third-country operators 

Guidance Documents:

• Guidance No. 1: Introduction to CBAM concepts: an introduction to the CBAM and its compliance cycle, roles and responsibilities, milestones, deadlines and exemptions for operators of installations outside the EU during the definitive period.
• Guidance No. 2: Quick guide for non-EU operators: a roadmap through the key concepts of CBAM emissions monitoring for operators of installations producing CBAM goods, pointing to where more detail can be found across the series. 
• Guidance No. 3: Calculation of embedded emissions: the monitoring and reporting obligations and recommendations that may apply to any affected producer of CBAM goods. 
• Guidance No. 4: Calculation of the free allocation adjustment: how the adjustment to the number of CBAM certificates to be surrendered for free allocation under the EU ETS is determined, and what information is needed. 

Sector-specific guidance:

Guidance documents No. 5a–5f: Sector-specific guidance: dedicated overviews of production processes, value chains and monitoring and reporting considerations for each CBAM sector (cement, hydrogen, fertilisers, iron and steel, aluminium, electricity), each supplemented with worked examples. 

• • Guidance No. 5a - Sector-specific guidance document on cement
  • Guidance No. 5b - Sector-specific guidance document on hydrogen
  • Guidance No. 5c - Sector-specific guidance document on fertilisers
  • Guidance No. 5d - Sector-specific guidance document on iron and steel
  • Guidance No. 5e - Sector-specific guidance document on aluminium
  • Guidance No. 5f - Sector-specific guidance document on electricity

Contact details

If you have a query that is not answered by the website material, please contact:

• the CBAM National Competent Authority in Ireland (Environmental Protection Agency) at cbam@epa.ie (for general implementation queries); or
• the CBAM Irish Customs Authority at importpolicy@revenue.ie (for Customs-related queries)